Litigation and Environmental Matters	6 Months Ended
Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]
Litigation and Environmental Matters	Note 12 — Litigation and Environmental Matters Abbott has been identified as a potentially responsible party for investigation and cleanup costs at a number of locations in the United States and Puerto Rico under federal and state remediation laws and is investigating potential contamination at a number of company-owned locations. Abbott has recorded an estimated cleanup cost for each site for which management believes Abbott has a probable loss exposure. No individual site cleanup exposure is expected to exceed $4 million, and the aggregate cleanup exposure is not expected to exceed $10 million. Abbott has been named as a defendant in a number of lawsuits alleging that its preterm infant formula and human milk fortifier products that contain cow’s milk ingredients cause an intestinal disease known as necrotizing enterocolitis (NEC) and inadequately warn about the risk of NEC. These lawsuits claim that certain preterm infants suffered injury or death as a result of contracting NEC. Several of these matters have progressed to a decision, with varying outcomes. In the first three federal Multidistrict Litigation (MDL) “bellwether” cases before the U.S. District Court for the Northern District of Illinois, Abbott prevailed on summary judgment. Outcomes in the state court cases have varied, ranging from a summary judgment ruling in Abbott’s favor to a plaintiff verdict awarding $495 million in damages. Several of these cases are at various stages of appeal. Abbott stands by its products and the information it provided about them. Given the uncertainty as to the possible outcome in each of these matters, Abbott is unable to reasonably estimate a range of possible loss related to these matters and, therefore, no reserves have been recorded. Abbott is involved in various claims and legal proceedings, including being a defendant in a civil qui tam lawsuit related, in part, to Abbott’s manufacturing of powdered infant formula products at its facility in Sturgis, Michigan. In that matter, the U.S. Department of Justice and several states have partially intervened, alleging violations of certain federal and state laws, including the Federal False Claims Act. Abbott estimates the range of possible loss for all of its various legal proceedings and environmental exposures to be from approximately $120 million to $530 million. The recorded accrual balance at June 30, 2026, for these proceedings and exposures was approximately $510 million. This accrual represents management’s best estimate of probable loss, as defined by FASB ASC No. 450, “Contingencies.” Within the next year, legal proceedings may occur that could result in a change in the estimated loss accrued by Abbott. While it is not feasible to predict the outcome of all such proceedings and exposures with certainty, management believes that their ultimate disposition should not have a material adverse effect on Abbott’s financial position, cash flows, or results of operations, except for the matters discussed in the second paragraph of this note, the resolution of which could be material to Abbott’s financial position, cash flows, or results of operations.

Abbott has been identified as a potentially responsible party for investigation and cleanup costs at a number of locations in the United States and Puerto Rico under federal and state remediation laws and is investigating potential contamination at a number of company-owned locations. Abbott has recorded an estimated cleanup cost for each site for which management believes Abbott has a probable loss exposure. No individual site cleanup exposure is expected to exceed $4 million, and the aggregate cleanup exposure is not expected to exceed $10 million.

Abbott has been named as a defendant in a number of lawsuits alleging that its preterm infant formula and human milk fortifier products that contain cow’s milk ingredients cause an intestinal disease known as necrotizing enterocolitis (NEC) and inadequately warn about the risk of NEC. These lawsuits claim that certain preterm infants suffered injury or death as a result of contracting NEC. Several of these matters have progressed to a decision, with varying outcomes. In the first three federal Multidistrict Litigation (MDL) “bellwether” cases before the U.S. District Court for the Northern District of Illinois, Abbott prevailed on summary judgment. Outcomes in the state court cases have varied, ranging from a summary judgment ruling in Abbott’s favor to a plaintiff verdict awarding $495 million in damages. Several of these cases are at various stages of appeal. Abbott stands by its products and the information it provided about them. Given the uncertainty as to the possible outcome in each of these matters, Abbott is unable to reasonably estimate a range of possible loss related to these matters and, therefore, no reserves have been recorded.

Abbott is involved in various claims and legal proceedings, including being a defendant in a civil qui tam lawsuit related, in part, to Abbott’s manufacturing of powdered infant formula products at its facility in Sturgis, Michigan. In that matter, the U.S. Department of Justice and several states have partially intervened, alleging violations of certain federal and state laws, including the Federal False Claims Act. Abbott estimates the range of possible loss for all of its various legal proceedings and environmental exposures to be from approximately $120 million to $530 million. The recorded accrual balance at June 30, 2026, for these proceedings and exposures was approximately $510 million. This accrual represents management’s best estimate of probable loss, as defined by FASB ASC No. 450, “Contingencies.” Within the next year, legal proceedings may occur that could result in a change in the estimated loss accrued by Abbott. While it is not feasible to predict the outcome of all such proceedings and exposures with certainty, management believes that their ultimate disposition should not have a material adverse effect on Abbott’s financial position, cash flows, or results of operations, except for the matters discussed in the second paragraph of this note, the resolution of which could be material to Abbott’s financial position, cash flows, or results of operations.